From our review of the record, the decision of the BTA is unreasonable and unlawful. The decision is vacated and the cause is remanded for further consideration.
The BTA found, and neither party disputes, that the best method of valuing subsidized apartments is the income approach.
The second paragraph of the syllabus of Alliance Towers, Ltd. v. Stark Cty. Bd. of Revision (1988...
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